IRP Registrations & Heavy Road Use Tax

International Registration Plan (IRP) Vehicles

Effective January 1, 2014, vehicles and trailers registered through IRP no longer pay annual ad valorem taxes at the county tag offices.
Vehicles and trailers registered through IRP pay an annual Alternative Ad Valorem Tax (AAVT).
AAVT is paid to the Georgia Department of Revenue, Motor Vehicle Division (DOR) the same time the IRP registration is issued or renewed. (4125 Welcome All Road, Atlanta, GA 30349)
If you purchase a vehicle or trailer and choose to register that vehicle or trailer through IRP, the title can be processed at the DOR or at our office. (if you are a Glynn County resident).
Form T-146 allows a vehicle or trailer being registered through IRP to be titled in Georgia without paying (TAVT). The completed T-146 must be submitted with the application for Georgia title.

Note: If the vehicle or trailer is purchased through an out-of-state business or dealer, sales tax must be paid if the form T-146 is completed.

Any vehicle or trailer registered through IRP will pay all fees due directly to the DOR.
Any 2013 or prior year ad valorem taxes due on any vehicle or trailer registered through IRP must be paid a county tag office. You will be provided with a paid receipt to take to IRP to complete the registration process.
IRP customers can contact the DOR at commercial.vehicles@dor.ga.gov or 855-406-5221, option 6.

To process a registration for a vehicle with a gross vehicle weight of 55,000 pounds or more, a current year IRS Form 2290 is required.

An entirely legible and clear copy of the 2290 must be submitted. It must be stamped by the IRS as received and paid. The stamp must be legible.

A printed copy of the electronic 2290 received by the owner if they filed electronically. Electronically-filed 2290 printouts have an e-file watermark including a received date diagonally printed across the form.
- A current year Form 2290 must be submitted.
- A 2290 marked or stamped as "Proof of Delivery" is NOT acceptable.
- The complete VIN must be listed on the 2290 or its attachment. Whiteout, strikeouts or a partial VIN are not acceptable. It must be entirely legible and clearly unaltered.
- The current/new owner's name on the 2290 and on the registration must be exactly the same unless the owner is a subsidiary of the parent company listed on the 2290. Copies of the documentation correlating the names must be included with the 2290. If a vehicle is leased to a company with a name that is different on the 2290 from the vehicle's registration, a copy of the lease agreement is required.

For more information on registering these vehicles, click here. To access IRS Form 2290, visit the IRS website.